ITAA 1997 s 130-85(4)

Compendium

Compendium

Income tax: deductibility of expenses incurred in establishing and administering an employee share scheme

Income tax: demerger of Phillips 66 by ConocoPhillips Company - employee share schemes

Eureka Funds Management Administration Pty Limited - AXA SA 2018 Leveraged Plan share offer for Australian employees

Eureka Funds Management Administration Pty Limited - AXA SA 2018 Classic Plan share offer for Australian employees

AXA Australia Employers - AXA SA 2019 Classic Plan share offer for Australian employees

AXA Australia Employers - AXA SA 2019 Leveraged Plan share offer for Australian employees

FBT Avoidance through an arrangement where an employer repays an employee's loan from a purported employee share trust

Compendium

Expense payment fringe benefit: employee loan from a trust repaid by employer

Employee share trust that acquires shares to satisfy rights provided under an employee share scheme and engages in other incidental activities